Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Jaminan
Pinjaman
(Pertubuhan Perbadanan) (Peremitan Cukai dan Duti Setem) 2020.
/akn/my/act/pua/2020/24
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2020
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020 is Malaysia P.U. (A), cited as P.U. (A) 24 2020, currently marked in force and first recorded in 2020.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 10(1) Akta Jaminan Pinjaman (Pertubuhan Perbadanan) 1965 [Akta 96], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Perintah ini hendaklah terpakai bagi—
(a)
Nota Jangka Sederhana Islam yang diterbitkan oleh Prasarana Malaysia
Berhad (dahulunya dikenali sebagai Syarikat Prasarana Negara Berhad)
Opening note
Preamble
- menurut Program Nota Jangka Sederhana Islam dengan nilai nominal sehingga tiga bilion dan lima ratus juta ringgit (RM3,500,000,000.00); dan
(b)
jaminan yang diberikan atau akan diberikan oleh Kerajaan Malaysia berhubung dengan Nota Jangka Sederhana Islam yang disebut dalam subperenggan (a).
Tafsiran
Seksyen 3
Dalam Perintah ini—
“jaminan
Sukuk
Murabahah”
ertinya jaminan yang disebut dalam subperenggan 2(b);
P.U. (A) 24 3
“Sukuk Murabahah” ertinya Nota Jangka Sederhana Islam yang disebut dalam subperenggan 2(a).
Seksyen 4
Peremitan cukai
oleh mana-mana individu atau entiti yang berikut berkenaan dengan apa-apa wang yang kena dibayar di bawah apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Sukuk Murabahah dan jaminan Sukuk Murabahah hendaklah diremitkan sepenuhnya:
(a)
Prasarana Malaysia Berhad yang baginya Akta Jaminan Pinjaman
(Pertubuhan Perbadanan) 1965 terpakai menurut kuasa Perintah Jaminan
Pinjaman (Penetapan Pertubuhan Perbadanan) (Syarikat Prasarana
Negara Berhad) 2001 [P.U. (A) 351/2001];
(c)
mana-mana pihak kepada apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan Sukuk Murabahah dan jaminan Sukuk
Murabahah, termasuklah mana-mana pihak yang kepadanya perjanjian, nota, surat cara dan dokumen itu dipindahkan atau diserahhakkan.
Peremitan duti setem
Seksyen 5
Apa-apa duti setem yang kena dibayar di bawah Akta Setem 1949 [Akta 378]
berkenaan dengan apa-apa perjanjian, nota, surat cara dan dokumen berhubung dengan
Sukuk Murabahah dan jaminan Sukuk Murabahah hendaklah diremitkan sepenuhnya.
Dibuat 21 Januari 2020
[MOF(R)100-1/4/6 JLD.2 (12); PN(PU2)232/XV]
LIM GUAN ENG
Menteri Kewangan
P.U. (A) 24 4
LOANS GUARANTEE (BODIES CORPORATE) ACT 1965
LOANS GUARANTEE (BODIES CORPORATE) (REMISSION OF TAX AND STAMP DUTY) 2020
Opening note
Preamble
- IN exercise of the powers conferred by subsection 10(1) of the Loans Guarantee (Bodies Corporate) Act 1965 [Act 96], the Minister makes the following order: Citation and commencement 1.
(1)
This order may be cited as the Loans Guarantee (Bodies Corporate)
(Remission of Tax and Stamp Duty) 2020.
(2)
This Order comes into operation on 23 January 2020.
Application 2.
This Order shall apply to—
(a)
the Islamic Medium Term Notes issued by Prasarana Malaysia Berhad
(formerly known as Syarikat Prasarana Negara Berhad) pursuant to the
Islamic Medium Term Notes Programme in nominal value of up to three billion and five hundred million ringgit (RM3,500,000,000.00); and
(b)
the guarantee provided or to be provided by the Government of Malaysia in relation to the Islamic Medium Term Notes referred to in subparagraph (a).
Interpretation 3.
In this Order—
“Sukuk
Murabahah guarantee”
means the guarantee referred to in subparagraph 2(b);
“Sukuk Murabahah” means Islamic Medium Term Notes referred to in subparagraph 2(a).
P.U. (A) 24 5
Remission of tax 4.
Any tax payable under the Income Tax Act 1967 [Act 53] by any of the following individual or entity in respect of any money payable under any agreement, note, instrument and document in relation to the Sukuk Murabahah and the Sukuk Murabahah guarantee shall be remitted in full:
(a)
Prasarana Malaysia Berhad to which the Loans Guarantee (Bodies Corporate)
Act 1965 applies by virtue of the Loans Guarantee (Declaration of Bodies
Corporate)
(Syarikat
Prasarana
Negara
Berhad)
Order 2001
[P.U. (A) 351/2001];
(c)
any party to any agreement, note, instrument and document in relation to the
Sukuk Murabahah and the Sukuk Murabahah guarantee, including any party to whom such agreement, note, instrument and document are transferred or assigned.
Remission of stamp duty 5.
Any stamp duty payable under the Stamp Act 1949 [Act 378] in respect of any agreement, note, instrument and document in relation to the Sukuk Murabahah and the Sukuk Murabahah guarantee shall be remitted in full.
Made 21 January 2020
[MOF(R)100-1/4/6 JLD.2 (12); PN(PU2)232/XV]
LIM GUAN ENG
Minister of Finance
Common questions
- What is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020 is Malaysia P.U. (A), cited as P.U. (A) 24 2020, currently marked in force and first recorded in 2020.
- Is PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020 still in force?
- Yes — PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020 is currently in force.
- When did PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020 take effect?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020 was first recorded in 2020.
- How many sections does PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020 have?
- PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020 contains 5 sections.
- Where can I read the official version of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020?
- The official text of PERINTAH JAMINAN PINJAMAN (PERTUBUHAN PERBADANAN) (PEREMITAN CUKAI DAN DUTI SETEM) 2020 is published at lom.agc.gov.my.